2011 (7) TMI 1060

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.... JUDGMENT These two appeals are preferred by the Revenue challenging the impugned order passed by the Tribunal setting aside the order imposing penalty by holding that when 25 per cent of the penalty imposed is paid by the assessee, the rest of the penalties imposed are unsustainable. Both the assessee availed of the benefit of service tax amnesty scheme in order to discharge the service tax lia....

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....erred an appeal to the Tribunal. The Tribunal took note of the fact that the circular issued by the Department on October 3, 2007 provides for payment of 25 per cent of the service tax as penalty within 30 days from the date of the order, which enable assessees to avail of the benefit under the aforesaid provisions. As admittedly, duty and penalty was paid even before the show-cause notice and 25 ....

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.... the service tax so determined: . . ." The aforesaid provision makes it clear that in case of suppression of value of taxable service which results in short-levy, if the service tax as determined under sub-section (2) of section 73 and interest payable thereon under section 75 is paid within 30 days from the date of communication of the order determining such service tax, the amount of pena....